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Rounded/Unrounded 414(q)(1)(B) HCE Limits - through 2017
The following is a table of the historical rounded and unrounded HCE limits under 414(q)(1)(B). Unrounded limits are typically used when estimating future HCE limits for defined benefit pension plans.
Year
Rounded Unrounded
1987
75,000
75,000
1988
78,353
78,353
1989
81,720
81,720
1990
85,485
85,485
1991
90,803
90,803
1992
93,518
93,518
1993
96,368
96,368
1994
99,000
99,000
1995
100,000
100,000
1996
100,000
100,000
1997
80,000
80,000
1998
80,000
81,760
1999
80,000
83,064
2000
85,000
85,016
2001
85,000
88,000
2002
90,000
90,368
2003
90,000
91,808
2004
90,000
93,368
2005
95,000
96,384
2006
100,000
100,080
2007
100,000
103,416
2008
105,000
105,856
2009
110,000
111,472
2010
110,000
109,664
2011
110,000
110,952
2012
115,000
115,120
2013
115,000
117,072
2014
115,000
118,896
2015
120,000
121,016
2016
120,000
121,144
2017
120,000
122,504
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